Newly created entities will have a reduced tax rate of 15% in the first tax period in which their taxable income is positive, and in the following period, provided that the entity is newly created and carries out economic activities.
From October 1 to October 31, 2021, the current ERTES conditions are extended without modifications or exemptions, and from November 1 to February 28, 2022, the new ones with changes to the ERTES exemption regime will come into force.
There are three ways to take breastfeeding leave: to be absent one hour or two half-hour fractions each working day, to accumulate hours to obtain full working days, or to reduce the working day to enter later or leave earlier.
The Law on Value Added Tax is modified to carry out the transposition of European regulations in the field of electronic commerce and establish the rules of taxation of the deliveries of goods and services that are sent or provided by entrepreneurs or professionals from another Member State or a third country or territory.
The Executive has approved the fifth extension of the Record of Temporary Employment Regulation (ERTE) with the aim of extending social protection to citizens and adjusting the cycle of activity of the productive fabric to the evolution of the pandemic.